B&B Inc. is a manufacturer of digital cameras. It has two departments: assembly and testing. In January, the company incurred $$850,000$ on direct materials and

$$956,800$ on conversion costs for a total manufacturing cost of $$1,806,800.$

Read the requirements.

Requirement $2$a$.$ Assume that during February, $15,000$ cameras were placed into production. Further, assume the same total assembly costs for January are also

incurred in February, but only $12,000$ cameras are fully completed at the end of February. All direct materials have been added to the remaining $3,000$

cameras. However, on average, these remaining $3,000$ cameras are only $30\%$ complete as to conversion costs. What are the equivalent units for direct materials

and conversion costs and their respective costs per equivalent unit for February?

First calculate the equivalent units for both direct materials and conversion costs.